Amounts appropriated for Departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as revenue from Government when Finance gains control of the appropriation. Appropriations receivable is recognised at the nominal amounts.

Administered appropriations are not recognised as revenue in the Schedule of Comprehensive Income. They are included in the Administered Reconciliation Schedule once they are recognised, which is the date the amounts are drawn down to Finance’s bank account for payment against the appropriation for annual and special appropriations, or the date stated in the determination for other Administered amounts.

In the following note disclosure, Departmental and Administered items are included together for presentation purposes only and these balances should not be compared.